=+EX 17-10 Accounts receivable analysis obj. 2 802 Chapter 17 Financial Statement Analysis The following data were extracted from the income statement of Brecca Systems Inc.:

Current Year Preceding Year Sales $1,139,600 $1,192,320 Beginning inventories 80,000 64,000 Cost of goods sold 569,800 662,400 Ending inventories 74,000 80,000

a. Determine for each year (1) the inventory turnover and (2) the number of days’ sales in inventory. Round to nearest dollar and one decimal place.